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The employees themselves in what are considered free professions will have to correctly declare their income and expenses as well as review their status.
Through a letter, in implementation of the tax imposed on them, they are made aware of the rules that must be followed
After the entry into force of the law on the taxation of free professions at 15%, the Tax Administration has sent a personalized letter to every entity affected by the change.
The document urges taxpayers to correctly declare the economic code or change it if it does not match the activity to be taxed fairly.
The correction can also be made online through the "Application for change of natural person" or "Application for change of register data for limited liability companies" services.
Also, the Administration calls to declare the annual income on profit tax, simplified tax, expenses and income tax as these data will be the object of assessment by the Tax Administration for the calculation of preliminary profit tax during 2024.
In conclusion, it is added that the purpose of sending this letter comes as a clarification for taxpayers and to facilitate the fulfillment of their obligations.
The self-employed in free professions will be taxed at 15% for the band 0 to 14,000,000 and above 14,000,000 lek a 23% tax is imposed./ OraNews
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